Memorandum Opinion
SWIFT, Judge:
By statutory notice of deficiency dated September 28, 1983, respondent determined a deficiency in petitioner's 1981 Federal income tax liability in the amount of $327.64. The sole issue for decision is whether petitioner is liable for the tax on self-employment income pursuant to sections 1401 and 1402.
This case was submitted fully stipulated under Rule 122, Tax Court Rules of Practice...
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